Family Learning Solutions Inc Co Lori S Melman
Nonprofit profile at a glance
- EIN
- 311508709
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024
- Location
- Silver Spring, MD, USA
- Phone
- 3016429273
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $216,382
- Expenses
- $210,303
- Assets
- $11,877
- Liabilities
- $66,000
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Lori S Melman (Founder & Executive Director)
- Sande Lee (President of FLS Board of Directors)
- Marta Dimas (Vice President)
Highest reported compensation
- Lori S Melman (Founder & Executive Director): $54,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To utilize volunteers and professionals to provide counseling, tutoring, group mentoring, expressive arts, and supportive services at no cost to hard to reach children and families, where they live, to ensure accessibility for vulnerable youth.
What it reported doing in 2024
Provided mental health counseling, tutoring, educational support and recreational services to k through 12th grade students that attend schools in montgomery county, md
Operating model
- Revenue model
- Grant-funded. 100% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 84
- Accountability: 60
- Sustainability: 25
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.1%; rating input score 72
- Program expense ratio: 74.2%; rating input score 74
- Fundraising efficiency: $5.06 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 75%; rating input score 75; 20th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2.8%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.06; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 5.56; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 25.7%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: 7.2% per year; rating input score 100; 62nd percentile among comparable filings
- Revenue growth: 4.9% per year; rating input score 100; 52nd percentile among comparable filings
- Asset growth: 3.7% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 72.1% of revenue deployed · 74.2% of spending went to programs
- Governance: 3 of 4 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $156K in reported program spending
- Leadership: top reported pay $54K · 4 people listed
- Consistency: 18 of 19 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 8 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 22/100.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 46/100.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- High — Sustainability: Officer compensation ratio scored 14/100.